Taxmann's GST Law & Practice

CONTENTS PAGE

1

DIVISION ONE Central Goods and Services Tax Act, 2017

Arrangement of Sections

1.i

Arrangement of Rules

1.xv

Text of the Central Goods and Services Tax Act, 2017

1.3

Removal of Difficulties Orders

1.1053

Text of provisions of Allied Acts referred to in Central Goods and Services Tax Act, 2017

1.1073

Validation Provisions

1.1095

Subject Index

1.1099

DIVISION TWO

2

Integrated Goods and Services Tax Act, 2017

Arrangement of Sections

2.i

Arrangement of Rules

2.v

Text of the Integrated Goods and Services Tax Act, 2017

2.3

Validation Provisions

2.129

Subject Index

2.133

DIVISION THREE

3

Goods and Services Tax (Compensation to States) Act, 2017

Arrangement of Sections

3.i I-5

CONTENTS

I-6 PAGE

Arrangement of Rules

3.iii

Text of the Goods and Services Tax (Compensation to States) Act, 2017

3.3

Subject Index

3.57

DIVISION FOUR

4

Classification of Goods & Services

Classification of Goods

4.3

Classification of Services

4.65

LIST OF NOTIFICATIONS LIST OF CIRCULARS & CLARIFICATIONS

i xv

DIVISION ONE

Central Goods and Services Tax Act, 2017

CENTRAL GOODS AND SERVICES TAX ACT, 2017 Arrangement of Sections SECTIONS

PAGE

CHAPTER I PRELIMINARY

1.

Short title, extent and commencement

2.

Relevant Rule : Rule 1 of the Central Goods and Services Tax Rules, 2017

Definitions

1.3 1.4 1.5

Relevant Rule : Rule 2 of the Central Goods and Services Tax Rules, 2017

1.22

CHAPTER II ADMINISTRATION

3.

Officers under this Act

1.49

4.

Appointment of officers

1.83

5.

Powers of officers

1.83

6.

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

1.94

CHAPTER III LEVY AND COLLECTION OF TAX

7.

Scope of supply

1.96

8.

Tax liability on composite and mixed supplies

1.121

9.

Levy and Collection

1.124

10.

Composition levy

1.166

11.

Relevant Rules : Rules 3, 4, 5, 6, 7, 11, 40, 44, 62 and 80 of the Central Goods and Services Tax Rules, 2017

Power to grant exemption from tax 1.i

1.170 1.182

S. 21

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

1.ii PAGE

CHAPTER IV TIME AND VALUE OF SUPPLY

12.

Time of supply of goods

13.

1.207 1.209

Relevant Rule : Rule 34 of the Central Goods and Services Tax Rules, 2017

1.210

Change in rate of tax in respect of supply of goods or services

1.214

Relevant Rule : Rule 47 of the Central Goods and Services Tax Rules, 2017

1.215

15.

Relevant Rules : Rules 34 and 47 of the Central Goods and Services Tax Rules, 2017

Time of supply of services

14.

1.205

Value of taxable supply

1.215

Relevant Rules : Rules 27, 28, 29, 30, 31, 31A, 31B, 31C, 32, 32A, 33, 34 and 35 of the Central Goods and Services Tax Rules, 2017

1.217

CHAPTER V INPUT TAX CREDIT

16.

Eligibility and condition for taking input tax credit

17.

Apportionment of credit and blocked credits

18.

1.252 1.256 1.279 1.281

Taking input tax credit in respect of inputs and capital goods sent for job-work

1.287

Relevant Rule : Rule 45 of the Central Goods and Services Tax Rules, 2017

1.288

Manner of distribution of credit by Input Service Distributor

1.290

Relevant Rules : Rules 39 and 54 of the Central Goods and Services Tax Rules, 2017

1.291

21.

1.238

Relevant Rules : Rules 40, 41, 41A, 44 and 44A of the Central Goods and Services Tax Rules, 2017

20.

Relevant Rules : Rules 38, 42 and 43 of the Central Goods and Services Tax Rules, 2017

Availability of credit in special circumstances

19.

Relevant Rules : Rules 36, 37 and 88D of the Central Goods and Services Tax Rules, 2017

1.235

Manner of recovery of credit distributed in excess

1.295

1.iii

ARRANGEMENT OF SECTIONS

SECTIONS

S. 33 PAGE

CHAPTER VI REGISTRATION

22.

Persons liable for registration

Relevant Rule : Rule 24 of the Central Goods and Services Tax Rules, 2017

1.296 1.298

23.

Persons not liable for registration

1.303

24.

Compulsory registration in certain cases

1.309

25.

Procedure for registration

1.312

Relevant Rules : Rules 8, 9, 10, 10A, 10B, 11, 12, 13, 14, 16, 17, 18, 25 and 26 of the Central Goods and Services Tax Rules, 2017

1.315

26.

Deemed registration

1.329

27.

Special provisions relating to casual taxable person and non-resident taxable person

1.330

Relevant Rules : Rules 8, 9, 10, 13, 15 and 89 of the Central Goods and Services Tax Rules, 2017

1.330

28.

Amendment of registration

29.

Cancellation or suspension of registration

30.

Relevant Rule : Rule 19 of the Central Goods and Services Tax Rules, 2017 Relevant Rules : Rules 20, 21, 21A, 22, 44 and 81 of the Central Goods and Services Tax Rules, 2017

Revocation of cancellation of registration

Relevant Rule : Rule 23 of the Central Goods and Services Tax Rules, 2017

1.339 1.339 1.341 1.343 1.357 1.358

CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES

31.

Tax invoice

Relevant Rules : Rules 46, 46A, 47, 48, 49, 50, 51, 52, 53, 54, 55 and 55A of the Central Goods and Services Tax Rules, 2017

31A. Facility of digital payment to recipient

1.363

1.366 1.389

32.

Prohibition of unauthorised collection of tax

1.389

33.

Amount of tax to be indicated in tax invoice and other documents

1.390

S. 43A

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

34.

PAGE

Relevant Rule : Rule 35 of the Central Goods and Services Tax Rules, 2017

Credit and debit notes

1.iv

1.390 1.390

Relevant Rule : Rule 53 of the Central Goods and Services Tax Rules, 2017

1.391

CHAPTER VIII ACCOUNTS AND RECORDS

35.

36.

Accounts and other records Relevant Rules : Rules 56, 57, 58 and 80 of the Central Goods and Services Tax Rules, 2017 Period of retention of accounts

1.393 1.395 1.402

CHAPTER IX RETURNS

37.

Furnishing details of outward supplies Relevant Rules : Rules 59, 61A and 67A of the Central Goods and Services Tax Rules, 2017

1.404

Communication of details of inward supplies and input tax credit

1.409

Relevant Rule : Rule 60 of the Central Goods and Services Tax Rules, 2017

1.410

38.

39.

1.402

Furnishing of returns

Relevant Rules : Rules 60, 61, 62, 63, 64, 65, 66, 67A, 68 and 82 of the Central Goods and Services Tax Rules, 2017

1.413 1.416

40.

First return

1.441

41.

Availment of input tax credit

1.442

42.

[Omitted by the Finance Act, 2022, w.e.f. 1-10-2022]

43.

Relevant Rules : Rules 37A and 69 of the Central Goods and Services Tax Rules, 2017 Relevant Rules : Rules 59, 60, 61, 69, 70, 71, 72 and 77 of the Central Goods and Services Tax Rules, 2017

[Omitted by the Finance Act, 2022, w.e.f. 1-10-2022]

Relevant Rules : Rules 59, 60, 61, 73, 74, 75, 76 and 77 of the Central Goods and Services Tax Rules, 2017

43A. [Omitted by the Finance Act, 2022, w.e.f. 1-10-2022]

1.442 1.444 1.445 1.446 1.446 1.449

1.v

ARRANGEMENT OF SECTIONS

SECTIONS

44.

45.

1.450

Relevant Rules : Rules 68 and 80 of the Central Goods and Services Tax Rules, 2017

Final return

46.

PAGE

Annual return

1.451 1.456

Relevant Rule : Rule 81 of the Central Goods and Services Tax Rules, 2017

Notice to return defaulters

S. 53A

Relevant Rule : Rule 68 of the Central Goods and Services Tax Rules, 2017

1.456 1.456 1.457

47.

Levy of late fee

1.457

48.

Goods and services tax practitioners

1.462

Relevant Rules : Rules 83, 83A, 83B and 84 of the Central Goods and Services Tax Rules, 2017

1.463

CHAPTER X PAYMENT OF TAX

49.

Payment of tax, interest, penalty and other amounts

Relevant Rules : Rules 85, 86, 86A, 86B, 87, 88 and 89 of the Central Goods and Services Tax Rules, 2017

1.469 1.473

49A. Utilisation of input tax credit subject to certain conditions

1.483

49B. Order of utilisation of input tax credit

1.484

50.

Interest on delayed payment of tax

51.

Relevant Rule : Rule 88B of the Central Goods and Services Tax Rules, 2017

Tax deduction at source

52.

Relevant Rule : Rule 88A of the Central Goods and Services Tax Rules, 2017

Relevant Rules : Rules 8, 12, 66, 85 and 87 of the Central Goods and Services Tax Rules, 2017

Collection of tax at source

Relevant Rules : Rules 8, 12, 60, 67, 68, 78, 79, 80, 85, 87 and 142 of the Central Goods and Services Tax Rules, 2017

1.484 1.484 1.485 1.498 1.499 1.506

1.510

Transfer of input tax credit

1.524

53A. Transfer of certain amounts

1.524

53.

S. 64

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

1.vi PAGE

CHAPTER XI REFUNDS

54.

Refund of tax

55.

Relevant Rules : Rules 89, 90, 91, 92, 93, 95, 95A, 96, 96A, 96B, 96C and 97A of the Central Goods and Services Tax Rules, 2017

Refund in certain cases

56.

1.525

1.614

Relevant Rules : Rules 95 and 95A of the Central Goods and Services Tax Rules, 2017

Interest on delayed refunds

1.530

Relevant Rules : Rules 94 and 97 of the Central Goods and Services Tax Rules, 2017

1.614 1.629 1.630

57.

Consumer Welfare Fund

1.635

58.

Utilisation of Fund

1.636

Relevant Rule : Rule 97 of the Central Goods and Services Tax Rules, 2017

1.636

CHAPTER XII ASSESSMENT

59.

Self-assessment

1.640

60.

Provisional assessment

1.640

61.

Scrutiny of returns

62.

Relevant Rules : Rules 100 and 142 of the Central Goods and Services Tax Rules, 2017

Assessment of unregistered persons

64.

Relevant Rule : Rule 99 of the Central Goods and Services Tax Rules, 2017

Assessment of non-filers of returns

63.

Relevant Rule : Rule 98 of the Central Goods and Services Tax Rules, 2017

Relevant Rules : Rules 100 and 142 of the Central Goods and Services Tax Rules, 2017

Summary assessment in certain special cases

Relevant Rules : Rules 100 and 142 of the Central Goods and Services Tax Rules, 2017

1.641 1.643 1.643 1.652 1.652 1.659 1.659 1.662 1.662

1.vii

ARRANGEMENT OF SECTIONS

SECTIONS

S. 74 PAGE

CHAPTER XIII AUDIT

65.

Audit by tax authorities

66.

1.665

Relevant Rule : Rule 101 of the Central Goods and Services Tax Rules, 2017

Special audit

1.666 1.666

Relevant Rule : Rule 102 of the Central Goods and Services Tax Rules, 2017

1.667

CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST

67.

Power of inspection, search and seizure

68.

Relevant Rules : Rules 139, 140 and 141 of the Central Goods and Services Tax Rules, 2017

Inspection of goods in movement

Relevant Rules : Rules 138, 138A, 138B, 138C, 138D, 138E and 138F of the Central Goods and Services Tax Rules, 2017

1.668 1.670 1.679

1.680

69.

Power to arrest

1.703

70.

Power to summon person to give evidence and produce documents

1.713

71.

Access to business premises

1.717

72.

Officers to assist proper officers

1.718

CHAPTER XV DEMANDS AND RECOVERY

73.

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts

1.718

Relevant Rules : Rules 121, 142 and 142A of the Central Goods and Services Tax Rules, 2017

1.720

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts

1.725

Relevant Rules : Rules 121, 142 and 142A of the Central Goods and Services Tax Rules, 2017

1.727

74.

S. 88

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

75.

76.

Relevant Rules : Rules 88C and 142B of the Central Goods and Services Tax Rules, 2017

Tax collected but not paid to Government

1.732 1.734 1.738

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

1.740

Tax wrongfully collected and paid to Central Government or State Government

1.742

Relevant Rule : Rule 89 of the Central Goods and Services Tax Rules, 2017

1.742

77.

PAGE

General provisions relating to determination of tax

1.viii

78.

Initiation of recovery proceedings

1.743

79.

Recovery of tax

1.743

80.

Relevant Rules : Rules 96A, 96B, 142B, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156 and 157 of the Central Goods and Services Tax Rules, 2017

Payment of tax and other amount in instalments

Relevant Rule : Rule 158 of the Central Goods and Services Tax Rules, 2017

1.746 1.755 1.755

81.

Transfer of property to be void in certain cases

1.756

82.

Tax to be first charge on property

1.756

83.

Provisional attachment to protect revenue in certain cases

1.757

Relevant Rule : Rule 159 of the Central Goods and Services Tax Rules, 2017

1.757

Continuation and validation of certain recovery proceedings

1.767

Relevant Rule : Rule 161 of the Central Goods and Services Tax Rules, 2017

1.768

84.

CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES

85.

Liability in case of transfer of business

Relevant Rule : Rule 19 of the Central Goods and Services Tax Rules, 2017

1.769 1.769

86.

Liability of agent and principal

1.771

87.

Liability in case of amalgamation or merger of companies

1.771

88.

Liability in case of company in liquidation

1.771

Relevant Rule : Rule 160 of the Central Goods and Services Tax Rules, 2017

1.772

1.ix

ARRANGEMENT OF SECTIONS

SECTIONS

S. 105 PAGE

89.

Liability of directors of private company

1.772

90.

Liability of partners of firm to pay tax

1.773

91.

Liability of guardians, trustees, etc.

1.773

92.

Liability of Court of Wards, etc.

1.773

93.

Special provisions regarding liability to pay tax, interest or penalty in certain cases

1.774

Liability in other cases

1.775

94.

CHAPTER XVII ADVANCE RULING

95.

96.

Definitions Authority for Advance Ruling

97.

Application for Advance Ruling

98.

Relevant Rule : Rule 103 of the Central Goods and Services Tax Rules, 2017 Relevant Rules : Rules 104 and 107A of the Central Goods and Services Tax Rules, 2017

Procedure on receipt of application

Relevant Rule : Rule 105 of the Central Goods and Services Tax Rules, 2017

1.776 1.778 1.778 1.779 1.779 1.786 1.787

99.

Appellate Authority for Advance Ruling

1.790

100.

Appeal to Appellate Authority

1.790

101.

Relevant Rule : Rule 106 of the Central Goods and Services Tax Rules, 2017

Orders of Appellate Authority

1.790 1.792

Relevant Rule : Rule 107 of the Central Goods and Services Tax Rules, 2017

1.793

101A. Constitution of National Appellate Authority for Advance Ruling

1.793

101B. Appeal to National Appellate Authority

1.796

101C. Order of National Appellate Authority

1.797

102.

Rectification of advance ruling

1.797

103.

Applicability of advance ruling

1.798

104.

Advance ruling to be void in certain circumstances

1.799

105.

Powers of Authority, Appellate Authority and National Appellate Authority

1.800

S. 121

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

106.

1.x PAGE

Procedure of Authority, Appellate Authority and National Appellate Authority

1.801

CHAPTER XVIII APPEALS AND REVISION

107.

Appeals to Appellate Authority

Relevant Rules : Rules 89, 108, 109, 109A, 109C and 113 of the Central Goods and Services Tax Rules, 2017

1.801 1.804

Powers of Revisional Authority Relevant Rule : Rule 109B of the Central Goods and Services Tax Rules, 2017

1.814

109.

Constitution of Appellate Tribunal and Benches thereof

1.816

110.

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

1.823

108.

1.815

Procedure before Appellate Tribunal Relevant Rule : Rule 112 of the Central Goods and Services Tax Rules, 2017

1.829

Appeals to Appellate Tribunal Relevant Rules : Rules 89, 110 and 111 of the Central Goods and Services Tax Rules, 2017

1.831

Orders of Appellate Tribunal Relevant Rule : Rule 113 of the Central Goods and Services Tax Rules, 2017

1.835

114.

Financial and administrative powers of President

1.836

115.

Interest on refund of amount paid for admission of appeal

1.836

116.

Appearance by authorised representative Relevant Rule : Rule 116 of the Central Goods and Services Tax Rules, 2017

1.836

Appeal to High Court Relevant Rules : Rules 114 and 115 of the Central Goods

1.838

111.

112.

113.

117.

and Services Tax Rules, 2017

1.830

1.833

1.836

1.838

1.839

118.

Appeal to Supreme Court Relevant Rule : Rule 115 of the Central Goods and Services

119.

Sums due to be paid notwithstanding appeal, etc.

1.842

120.

Appeal not to be filed in certain cases

1.842

121.

Non-appealable decisions and orders

1.843

Tax Rules, 2017

1.841 1.841

1.xi

ARRANGEMENT OF SECTIONS

SECTIONS

S. 137 PAGE

CHAPTER XIX OFFENCES AND PENALTIES

122.

Penalty for certain offences Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

123.

Penalty for failure to furnish information return

124.

Fine for failure to furnish statistics

125.

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017 Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

General penalty

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

1.844 1.847 1.850 1.851 1.853 1.853 1.855 1.855

126.

General disciplines related to penalty

1.857

127.

Power to impose penalty in certain cases

1.858

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

1.859

128.

Power to waive penalty or fee or both

1.861

129.

Detention, seizure and release of goods and conveyances in transit

1.863

Relevant Rules : Rules 142 and 144A of the Central Goods and Services Tax Rules, 2017

1.865

130.

Confiscation of goods or conveyances and levy of penalty

1.882

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

1.883

Confiscation or penalty not to interfere with other punishments

1.888

132.

Punishment for certain offences

1.889

133.

Liability of officers and certain other persons

1.904

134.

Cognizance of offences

1.904

135.

Presumption of culpable mental state

1.905

136.

Relevancy of statements under certain circumstances

1.905

137.

Offences by companies

1.906

131.

S. 153

CENTRAL GOODS AND SERVICES TAX ACT, 2017

SECTIONS

138.

PAGE

Compounding of offences

1.xii

1.907

Relevant Rule : Rule 162 of the Central Goods and Services Tax Rules, 2017

1.908

CHAPTER XX TRANSITIONAL PROVISIONS

139.

Migration of existing taxpayers

140.

Transitional arrangements for input tax credit

141.

Relevant Rules : Rules 44A, 117 and 120A of the Central Goods and Services Tax Rules, 2017

Transitional provisions relating to job work

142.

Relevant Rule : Rule 24 of the Central Goods and Services Tax Rules, 2017

Relevant Rules : Rules 119 and 120A of the Central Goods and Services Tax Rules, 2017

Miscellaneous transitional provisions

Relevant Rules : Rules 53, 118, 120, 120A and 142A of the Central Goods and Services Tax Rules, 2017

1.910 1.911 1.913 1.919 1.934 1.936 1.936 1.941

CHAPTER XXI MISCELLANEOUS

143.

Job work procedure

Relevant Rule : Rule 45 of the Central Goods and Services Tax Rules, 2017

1.945 1.946

144.

Presumption as to documents in certain cases

1.949

145.

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

1.950

146.

Common Portal

1.950

147.

Deemed exports

1.952

148.

Special procedure for certain processes

1.957

149.

Goods and services tax compliance rating

1.970

150.

Obligation to furnish information return

1.970

151.

Power to call for information

1.972

152.

Bar on disclosure of information

1.973

153.

Taking assistance from an expert

1.973

1.xiii

ARRANGEMENT OF SECTIONS

SECTIONS

S. 174 PAGE

154.

Power to take samples

1.973

155.

Burden of proof

1.973

156.

Persons deemed to be public servants

1.974

157.

Protection of action taken under this Act

1.974

158.

Disclosure of information by a public servant

1.974

158A. Consent based sharing of information furnished by taxable person

1.976

Relevant Rule : Rule 163 of the Central Goods and Services Tax Rules, 2017

1.977

Publication of information in respect of persons in certain cases

1.978

Assessment proceedings, etc., not to be invalid on certain grounds

1.978

Rectification of errors apparent on the face of record

1.979

159.

160.

161.

Relevant Rule : Rule 142 of the Central Goods and Services Tax Rules, 2017

1.980

162.

Bar on jurisdiction of Civil Courts

1.982

163.

Levy of fee

1.982

164.

Power of Government to make rules

1.982

165.

Power to make regulations

1.983

166.

Laying of rules, regulations and notifications

1.983

167.

Delegation of powers

1.983

168.

Power to issue instructions or directions

1.984

168A. Power of Government to extend time limit in special circumstances

1.1004

169.

Service of notice in certain circumstances

1.1017

170.

Rounding off of tax, etc.

1.1019

171.

Anti-profiteering measure

1.1019

Relevant Rules : Rules 21, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, 132, 133, 134, 135, 136 and 137 of the Central Goods and Services Tax Rules, 2017

1.1020

172.

Removal of difficulties

1.1042

173.

Amendment of Act 32 of 1994

1.1042

174.

Repeal and saving

1.1042

CENTRAL GOODS AND SERVICES TAX ACT, 2017

1.xiv PAGE

SCHEDULE I

1.1047

SCHEDULE II

1.1048

SCHEDULE III

1.1051

CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018

1.1053

CENTRAL GOODS AND SERVICES TAX (SECOND REMOVAL OF DIFFICULTIES) ORDER, 2018

1.1054

CENTRAL GOODS AND SERVICES TAX (THIRD REMOVAL OF DIFFICULTIES) ORDER, 2018

1.1056

CENTRAL GOODS AND SERVICES TAX (FOURTH REMOVAL OF DIFFICULTIES) ORDER, 2018

1.1057

CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1058

CENTRAL GOODS AND SERVICES TAX (SECOND REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1059

CENTRAL GOODS AND SERVICES TAX (THIRD REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1060

CENTRAL GOODS AND SERVICES TAX (FOURTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1061

CENTRAL GOODS AND SERVICES TAX (FIFTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1062

CENTRAL GOODS AND SERVICES TAX (SIXTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1064

CENTRAL GOODS AND SERVICES TAX (SEVENTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1065

CENTRAL GOODS AND SERVICES TAX (EIGHTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1066

CENTRAL GOODS AND SERVICES TAX (NINTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1067

CENTRAL GOODS AND SERVICES TAX (TENTH REMOVAL OF DIFFICULTIES) ORDER, 2019

1.1069

CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2020

1.1070

TEXT OF PROVISIONS OF ALLIED ACTS REFERRED TO IN CENTRAL GOODS AND SERVICES TAX ACT, 2017

1.1073

VALIDATION PROVISIONS

1.1095

SUBJECT INDEX

1.1099

CENTRAL GOODS AND SERVICES TAX RULES, 2017

Arrangement of Rules RULE

PAGE

CHAPTER I PRELIMINARY 1.

Short title and commencement

1.4

2.

Definitions

1.22 CHAPTER II COMPOSITION LEVY

3.

Intimation for composition levy

1.170

4.

Effective date for composition levy

1.171

5.

Conditions and restrictions for composition levy

1.172

6.

Validity of composition levy

1.172

7.

Rate of tax of the composition levy

1.173

CHAPTER III REGISTRATION 8.

Application for registration

1.315, 1.330, 1.499, 1.510

9.

Verification of the application and approval

1.317, 1.331

10.

Issue of registration certificate

1.319, 1.331

10A. Furnishing of Bank Account Details

1.320

10B. Aadhaar authentication for registered person

1.320

11.

12.

Separate registration for multiple places of business within a State or a Union territory Grant of registration to persons required to deduct tax at source or to collect tax at source

1.xv

1.174, 1.321 1.322 1.500, 1.510

R. 32

1.xvi

CGST RULES, 2017

RULE

PAGE

13.

Grant of registration to non-resident taxable person

14.

Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India

1.322

Extension in period of operation by casual taxable person and non-resident taxable person

1.331

16.

Suo motu registration

1.322

17.

Assignment of Unique Identity Number to certain special entities

1.323

Display of registration certificate and Goods and Services Tax Identification Number on the name board

1.323

15.

18.

1.322, 1.331

19.

Amendment of registration

20.

Application for cancellation of registration

1.343

21.

Registration to be cancelled in certain cases

1.344, 1.1020

1.340, 1.769

21A. Suspension of registration

1.344

22.

Cancellation of registration

1.346

23.

Revocation of cancellation of registration

1.358

24.

Migration of persons registered under the existing law

25.

Physical verification of business premises in certain cases

1.323

26.

Method of authentication

1.324

1.298, 1.911

CHAPTER IV DETERMINATION OF VALUE OF SUPPLY 27.

Value of supply of goods or services where the consideration is not wholly in money

1.217

28.

Value of supply of goods or services or both between distinct or related persons, other than through an agent

1.218

29.

Value of supply of goods made or received through an agent

1.218

30.

Value of supply of goods or services or both based on cost

1.218

31.

Residual method for determination of value of supply of goods or services or both

1.218

31A. Value of supply in case of lottery, betting, gambling and horse racing

1.219

31B. Value of supply in case of online gaming including online money gaming

1.219

31C. Value of supply of actionable claims in case of casino

1.220

Determination of value in respect of certain supplies

1.220

32.

1.xvii

ARRANGEMENT OF RULES

RULE

R. 47 PAGE

32A. Value of supply in cases where Kerala Flood Cess is applicable 1.222 33.

Value of supply of services in case of pure agent 1.222 34.

Rate of exchange of currency, other than Indian rupees, for determination of value 1.207, 1.210, 1.222 35.

Value of supply inclusive of Integrated tax, Central tax, State tax, Union territory tax 1.223, 1.390 CHAPTER V INPUT TAX CREDIT Documentary requirements and conditions for claiming input tax credit 1.238 37.

Reversal of input tax credit in the case of non-payment of consideration 1.239 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof 1.442 38.

Claim of credit by a banking company or a financial institution 1.256 39.

Procedure for distribution of input tax credit by Input Service Distributor 1.291 40.

Manner of claiming credit in special circumstances 1.174, 1.281 41.

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business 1.282 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory 1.283 42.

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof 1.256 43.

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases 1.261 44.

Manner of reversal of credit under special circumstances 1.174, 1.283, 1.347 44A. Manner of reversal of credit of Additional duty of Customs in respect of gold dore bar 1.284, 1.919 45.

Conditions and restrictions in respect of inputs and capital goods sent to the job worker 1.288, 1.946 36.

CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES 46.

Tax invoice 46A. Invoice-cum-bill of supply 47.

Time limit for issuing tax invoice

1.366 1.369 1.207, 1.215, 1.369

R. 67

CGST RULES, 2017

RULE

1.xviii PAGE

Manner of issuing invoice Bill of supply Receipt voucher Refund voucher Payment voucher Revised tax invoice and credit or debit notes

1.369 1.370 1.370 1.371 1.372 1.372, 1.391, 1.941 54.

Tax invoice in special cases 1.293, 1.373 55.

Transportation of goods without issue of invoice 1.375 55A. Tax invoice or bill of supply to accompany transport of goods 1.376 48.

49.

50.

51.

52.

53.

CHAPTER VII ACCOUNTS AND RECORDS 56.

57.

58.

Maintenance of accounts by registered persons Generation and maintenance of electronic records Records to be maintained by owner or operator of godown or warehouse and transporters

1.395 1.397 1.397

CHAPTER VIII RETURNS 59.

Form and manner of furnishing details of outward supplies

60.

Form and manner of ascertaining details of inward supplies

61.

Form and manner of furnishing of return

1.404, 1.445, 1.446 1.410, 1.416, 1.445, 1.447, 1.510 1.416, 1.445, 1.447 1.407 1.175, 1.418

61A. Manner of opting for furnishing quarterly return 62.

Form and manner of submission of statement and return 63.

Form and manner of submission of return by non-resident taxable person 1.420 64.

Form and manner of submission of return by persons providing online information and database access or retrieval services and by person supplying online money gaming from a place outside India to a person in India 1.420 65.

Form and manner of submission of return by an Input Service Distributor 1.420 66.

Form and manner of submission of return by a person required to deduct tax at source 1.420, 1.500 67.

Form and manner of submission of statement of supplies through an e-commerce operator 1.510

1.xix

ARRANGEMENT OF RULES

RULE

PAGE

67A. Manner of furnishing of return or details of outward supplies by short messaging service facility 68.

Notice to non-filers of returns 69.

70.

71.

72.

73.

74.

75.

76.

77.

78.

79.

80.

R. 86

[Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] Matching of details furnished by the e-commerce operator with the details furnished by the supplier [Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 w.e.f. 1-10-2022] Annual return

Final return Details of inward supplies of persons having Unique Identity Number 83.

Provisions relating to a goods and services tax practitioner 83A. Examination of Goods and Services Tax Practitioners 83B. Surrender of enrolment of Goods and Services Tax Practitioner 84.

Conditions for purposes of appearance

81.

82.

1.408, 1.421 1.421, 1.451, 1.457, 1.510 1.443, 1.445 1.445 1.445 1.446 1.448 1.448 1.448 1.449 1.446, 1.449 1.510 1.511 1.176, 1.398, 1.451, 1.511 1.348, 1.456 1.421 1.463 1.466 1.468 1.469

CHAPTER IX PAYMENT OF TAX 85.

Electronic Liability Register

86.

Electronic Credit Ledger

1.473, 1.500, 1.512 1.474

R. 97A

1.xx

CGST RULES, 2017

RULE

PAGE

86A. Conditions of use of amount available in electronic credit ledger 86B. Restrictions on use of amount available in electronic credit ledger 87.

Electronic Cash Ledger

1.474 1.475 1.476, 1.500, 1.512 1.478 1.484 1.485

Identification number for each transaction Order of utilization of input tax credit Manner of calculating interest on delayed payment of tax Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return 88D. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return 88.

88A. 88B. 88C.

1.734

1.240

CHAPTER X REFUND 89.

90.

91.

92.

93.

94.

95.

95A. 96.

96A. 96B.

96C. 97.

97A.

Application for refund of tax, interest, penalty, fees or any other amount

Acknowledgement Grant of provisional refund Order sanctioning refund Credit of the amount of rejected refund claim Order sanctioning interest on delayed refunds Refund of tax to certain persons [Omitted by the Central Goods and Services Tax (Amendment) Rules, 2022, w.r.e.f. 1-7-2019] Refund of integrated tax paid on goods or services exported out of India Export of goods or services under bond or Letter of Undertaking Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised Bank Account for credit of refund Consumer Welfare Fund Manual filing and processing

1.331, 1.479, 1.530, 1.742, 1.804, 1.833 1.530 1.531 1.532 1.533 1.630 1.534, 1.614 1.535, 1.615 1.535 1.539, 1.746

1.540, 1.746 1.541 1.630, 1.636 1.541

1.xxi

ARRANGEMENT OF RULES

RULE

R. 116 PAGE

CHAPTER XI ASSESSMENT AND AUDIT 98.

99.

100.

Provisional Assessment Scrutiny of returns Assessment in certain cases

101.

102.

Audit Special Audit

1.641 1.643 1.652, 1.659, 1.662 1.666 1.667

CHAPTER XII ADVANCE RULING 103.

104.

105.

106.

107.

Qualification and appointment of members of the Authority for Advance Ruling Form and manner of application to the Authority for Advance Ruling Certification of copies of advance rulings pronounced by the Authority Form and manner of appeal to the Appellate Authority for Advance Ruling Certification of copies of the advance rulings pronounced by the Appellate Authority

107A. Manual filing and processing

1.778 1.779 1.787 1.790 1.793 1.779

CHAPTER XIII APPEALS AND REVISION 108. Appeal to the Appellate Authority 109. Application to the Appellate Authority 109A. Appointment of Appellate Authority 109B. Notice to person and order of revisional authority in case of revision 109C. Withdrawal of Appeal 110. Appeal to the Appellate Tribunal 111. Application to the Appellate Tribunal 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal 113. Order of Appellate Authority or Appellate Tribunal 114. Appeal to the High Court 115. Demand confirmed by the Court 116. Disqualification for misconduct of an authorised representative

1.804 1.805 1.806 1.815 1.806 1.833 1.834 1.830 1.807, 1.836 1.839 1.840, 1.841 1.838

R. 137

CGST RULES, 2017

RULE

1.xxii PAGE

CHAPTER XIV TRANSITIONAL PROVISIONS 117.

Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

1.919

118.

Declaration to be made under clause (c) of sub-section (11) of section 142

1.942

119.

Declaration of stock held by a principal and job-worker

1.936

120.

Details of goods sent on approval basis

1.942

120A. Revision of declaration in Form GST TRAN-1 121.

Recovery of credit wrongly availed

1.921, 1.936, 1.943 1.720, 1.727

CHAPTER XV ANTI-PROFITEERING [Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 w.e.f. 1-12-2022]

1.1020

Constitution of the Standing Committee and Screening Committees

1.1020

124.

[Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 w.e.f. 1-12-2022]

1.1021

125.

[Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 w.e.f. 1-12-2022]

1.1021

126.

Power to determine the methodology and procedure

1.1021

127.

Functions of the Authority

1.1022

128.

Examination of application by the Standing Committee and Screening Committee

1.1022

129.

Initiation and conduct of proceedings

1.1023

130.

Confidentiality of information

1.1024

131.

Cooperation with other agencies or statutory authorities

1.1024

132.

Power to summon persons to give evidence and produce documents

1.1024

133.

Order of the Authority

1.1024

134.

[Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 w.e.f. 1-12-2022]

1.1026

135.

Compliance by the registered person

1.1026

136.

Monitoring of the order

1.1026

137.

[Omitted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 w.e.f. 1-12-2022]

1.1026

122.

123.

1.xxiii

R. 144

ARRANGEMENT OF RULES

RULE

PAGE

CHAPTER XVI E-WAY RULES Information to be furnished prior to commencement of movement of goods and generation of e-way bill

1.680

138A. Documents and devices to be carried by a person-in-charge of a conveyance

1.690

138B. Verification of documents and conveyances

1.691

138C. Inspection and verification of goods

1.692

138D. Facility for uploading information regarding detention of vehicle

1.692

138E. Restriction on furnishing of information in Part A of Form GST EWB-01

1.693

138F. Information to be furnished in case of intra-state movement of gold, precious stones, etc. and generation of e-way bills thereof

1.694

138.

CHAPTER XVII INSPECTION, SEARCH AND SEIZURE 139.

Inspection, search and seizure

1.670

140.

Bond and security for release of seized goods

1.671

141.

Procedure in respect of seized goods

1.671

CHAPTER XVIII DEMANDS AND RECOVERY 142.

Notice and order for demand of amounts payable under the Act 1.513, 1.653, 1.660, 1.663, 1.720, 1.727, 1.740, 1.847, 1.851, 1.853, 1.855, 1.859, 1.865, 1.883, 1.980

142A. Procedure for recovery of dues under existing laws 142B. Intimation of certain amounts liable to be recovered under section 79 of the Act 143. Recovery by deduction from any money owed 144.

Recovery by sale of goods under the control of proper officer

1.722, 1.729, 1.943 1.734, 1.748 1.748 1.748

R. 163

CGST RULES, 2017

1.xxiv

RULE

PAGE

144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit

1.867

145.

Recovery from a third person

1.749

146.

Recovery through execution of a decree, etc.

1.749

147.

Recovery by sale of movable or immovable property

1.749

148.

Prohibition against bidding or purchase by officer

1.751

149.

Prohibition against sale on holidays

1.751

150.

Assistance by police

1.751

151.

Attachment of debts and shares, etc.

1.751

152.

Attachment of property in custody of Courts or Public Officer

1.752

153.

Attachment of interest in partnership

1.752

154.

Disposal of proceeds of sale of goods or conveyance and movable or immovable property

1.752

155.

Recovery through land revenue authority

1.753

156.

Recovery through Court

1.753

157.

Recovery from surety

1.753

158.

Payment of tax and other amounts in instalments

1.755

159.

Provisional attachment of property

1.757

160.

Recovery from company in liquidation

1.772

161.

Continuation of certain recovery proceedings

1.768

CHAPTER XIX OFFENCES AND PENALTIES 162.

Procedure for compounding of offences

1.908

163.

Consent based sharing of Information

1.977

1.121

CH. III - LEVY AND COLLECTION OF TAX

S. 8

Tax liability on composite and mixed supplies.

8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—

1

(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

RELEVANT CIRCULARS TAXABILITY IN CASE OF BUY ONE GET ONE FREE OFFER - As per section 7(1)(a) of the CGST Act, the goods or services which are supplied free of cost (without any consideration) shall not be treated as ‘supply’ under GST (except in case of activities mentioned in Schedule I of the said Act). It may appear at first glance that in case of offers like ‘Buy One, Get One Free’, one item is being ‘supplied free of cost’ without any consideration. In fact, it is not an individual supply of free goods but a case of two or more individual supplies where a single price is being charged for the entire supply. It can at best be treated as supplying two goods for the price of one.

Taxability of such supply will be dependent upon as to whether the supply is a composite supply or a mixed supply and the rate of tax shall be determined as per the provisions of section 8 of the said Act.—Circular No. 92/11/2019-GST, dated 7-3-2019.

COMPOSITE AND MIXED SUPPLY INSOFAR AS EDUCATION IS CONCERNED - Boarding

schools provide service of education coupled with other services like providing dwelling units for residence and food. This may be a case of bundled services if the charges for education and lodging and boarding are inseparable. Their taxability will be determined in terms of the principles laid down in section 2(30) read with section 8 of the CGST Act, 2017. Such services in the case of boarding schools are naturally bundled and supplied in the ordinary course of business. Therefore, the bundle of services will be treated as consisting entirely of the principal supply, which means the service which forms the predominant element of such a bundle. In this case since the predominant nature is determined by the service of education, the other service of providing residential dwelling will not be considered for the purpose of determining the tax liability and in this case the entire consideration for the supply will be exempt.

Let’s take another example where a course in a college leads to dual qualification only one of which is recognized by law. Would service provided by the college by way of such education be covered by the exemption notification? Provision of dual qualifications is in the nature of two separate services as the curriculum and fees for each of such qualifications are prescribed separately. Service in respect of each qualification would, therefore, be assessed separately.

1. Enforced with effect from 1-7-2017.

S. 8

CENTRAL GOODS AND SERVICES TAX ACT, 2017

1.122

If an artificial bundle of service is created by clubbing two courses together, only one of which leads to a qualification recognized by law, then by application of the rule of determination of taxability of a supply which is not bundled in the ordinary course of business, it shall be treated as a mixed supply as per provisions contained in section 2(74) read with section 8 of the CGST Act, 2017. The taxability will be determined by the supply which attracts highest rate of GST. However incidental auxiliary courses provided by way of hobby classes or extra-curricular activities in furtherance of overall well-being will be an example of naturally bundled course, and therefore treated as composite supply. One relevant consideration in such cases will be the amount of extra billing being done for the unrecognized component vis-a-vis the recognized course. If extra billing is being done, it may be a case of artificial bundling of two different supplies, not supplied together in the ordinary course of business, and therefore will be treated as a mixed supply, attracting the rate of the higher taxed component for the entire consideration.

The Education guide of 2012 for the purpose of service tax has given the following important clarifications in respect of educational services. The same can be gainfully referred to, for the purpose of clarity under the GST regime: “The supply of placement services provided to educational institutions for securing job placements for the students shall be liable to service tax. Similarly, educational institutes such as IITs, IIMs charge a fee from prospective employers like corporate houses/MNCs, who come to the institutes for recruiting candidates through campus interviews in relation to campus recruitments. Such services shall also be liable to service tax.”—Press Release, dated 16-10-2017.

ACTIVITY OF BUS BODY BUILDING, IS A SUPPLY OF GOODS OR SERVICES - In the

case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or services would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case.—Circular No. 34/8/2018-GST, dated 1-3-2018.

RETREADING OF TYRES IS A SUPPLY OF GOODS OR SERVICES - In retreading of tyres,

which is a composite supply, the pre-dominant element is the process of retreading which is a supply of service. Rubber used for retreading is an ancillary supply. Which part of a composite supply is the principal supply, must be determined keeping in view the nature of the supply involved. Value may be one of the guiding factors in this determination, but not the sole factor. The primary question that should be asked is what is the essential nature of the composite supply and which element of the supply imparts that essential nature to the composite supply. Supply of retreaded tyres, where the old tyres belong to the supplier of retreaded tyres, is a supply of goods.—Circular No. 34/8/2018-GST, dated 1-3-2018.

SALE OF CINEMA TICKET AND SUPPLY OF FOOD AND BEVERAGES IS COMPOSITE SUPPLY - Where the sale of cinema ticket and supply of food and beverages are clubbed

together, and such bundled supply satisfies the test of composite supply, the entire supply will attract GST at the rate applicable to service of exhibition of cinema, the principal supply.—Circular No. 201/13/2023-GST, dated 1-8-2023.

1.123

CH. III - LEVY AND COLLECTION OF TAX

S. 8

RELEVANT CASE LAWS General - Tax liability on portion of contract which is termed as a ‘composite supply’ will be determined in terms of section 8, wherein rate applicable to dominant nature of supply will prevail - Giriraj Renewables (P.) Ltd., In re [2018] 97 taxmann.com 510/70 GST 246 (AAAR - Karnataka) Constitutional validity of circular - Circular No. 34/8/2018-GST, dated 1-3-2018 which proposed levy of GST by DISCOMS against recovery of charges from consumers under State Electricity Act towards activities related with transmission and distribution of electricity, such as application fee, testing fee, labour charges for shifting meters, etc. being ultra vires provisions of section 8 of CGST Act, 2017 as well as Notification No. 12/2017-Central Tax (Rate) Sl. No. 25, was to be struck down. - Torrent Power Ltd. v.

Union of India [2019] 101 taxmann.com 303 (Gujarat) Electricity, supply and distribution of - Where Central Member opined that ‘Deposit Work’ undertaken by appellant is not an integral part of supply of services of transmission or distribution of electricity, and State Member observed that works (deposit work) regarding extension of electric line, electric plant, commissioning of new sub-station, etc., are part and parcel of activity of ‘Transmission of Electricity’ and accordingly, services provided by appellant are in nature of composite supply in terms of section 8, in view of difference of opinion between Central Member and State Member of AAAR, no ruling can be issued on questions raised by appellant - Uttar Pradesh Power Transmission Corporation Ltd., In re [2020] 115 taxmann.com 434/49 GSTL 36/87 GST 396 (AAAR - Uttar Pradesh) Managerial service - Where applicant, a registered/corporate office, supplies managerial and leadership services to its branch offices and group companies, which are distinct and related persons respectively, lump sum amount charged by Registered/Corporate Office on its group companies would be liable to GST under section 8 - B.G. Shirke Construction Technology (P.) Ltd., In re [2021] 132 taxmann.com 124/55 GSTL 174/88 GST 831 (AAR - Maharashtra) Medical kit - Sale/supply of medical kit comprising of various machines/equipment, all having individual functions independent from each other, apparently constitutes ‘mixed supply’ and tax liability in case of mixed supply is governed by provisions of section 8(b) - Source of Life Technologies (India) (P.) Ltd., In re [2019] 101 taxmann.com 521/48 GSTL 393 (AAR - Haryana) Metro rail, supply of spares - Supply of standard gauge intermediate cars to metro rail along with installation, training, supply of spares, etc., is a composite supply where supply of intermediate cars is principal supply - Bharat Earth Movers Ltd., In re [2021] 126 taxmann.com 214 (AAR - Karnataka) Illustrations - Where assessee had entered into two separate contracts with contracteeone for supply of materials at ex-factory price and other for supply of allied services like transportation, insurance, loading/unloading, etc., for delivery of materials at contractee’s site and it had arranged various other persons for supply and delivery of material at contractee’s site, services of transportation, etc., supplied by assessee would be liable for taxation under section 8(a) - IAC Electricals (P.) Ltd., In re [2018] 93 taxmann.com 476/68 GST 392 (AAR - West Bengal)

S. 9

CENTRAL GOODS AND SERVICES TAX ACT, 2017

1.124

Where applicant has entered into a contract with a company for supply of equipments,

GST is applicable on local transportation charges recovered by applicant under contract from a company in terms of section 8 - Siemens Ltd., In re [2019] 107 taxmann.com 490/47 GSTL 405 (AAR - Haryana) Where composite supply was being provided by a sub-contactor to main contractor

i.e, Government Authority, same shall be covered under Notification No. 1/2018-Integrated Tax (Rate), dated 25-1-2018 and GST will be charged at rate of 12 per cent in terms of said Notification - Datamatics Global Services Ltd., In re [2021] 125 taxmann. com 315/86 GST 170 (AAR - Uttar Pradesh) Activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O&M work by applicant for Government is a works contract of composite supply - Kailash Chandra, In re [2019] 102 taxmann.com 216/72 GST 470 (AAR - Rajasthan)

Levy and Collection.

9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

1

(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.

(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. [(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect 2

1. Enforced with effect from 1-7-2017.

2. Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019.

Prior to its substitution, sub-section (4) read as under : “(4) The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.”

1.125

CH. III - LEVY AND COLLECTION OF TAX

S. 9

of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.]

(5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

RELEVANT NOTIFICATIONS

REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS - In exercise of the

powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the central tax shall be paid on reverse charge basis by the recipient of the intra-State supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:—

S. 9

1.126

CENTRAL GOODS AND SERVICES TAX ACT, 2017 TABLE

S. No.

Tariff item, sub-heading, heading or Chapter

Description of supply of Goods

Supplier of goods

Recipient of supply

(1)

(2)

(3)

(4)

(5)

1.

0801

Cashew nuts, not Agriculturist shelled or peeled

Any registered person

2.

1404 90 10

Bidi wrapper leaves Agriculturist (tendu)

Any registered person

3.

2401

Tobacco leaves

Any registered person

[3A.

3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90

1

Agriculturist

Following essen- Any unregis- Any registered person] tial oils other than tered Person those of citrus fruit namely:— (a) Of peppermint (Mentha piperita); (b) Of other mints: Spearmint oil (ex-mentha spicata), Water mintoil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis

4.

5004 to 5006

Silk yarn

Any person who Any registered person manufactures silk yam from raw silk or silk worm cocoons

1. Substituted by Notification No. 14/2022-Central Tax (Rate), dated 30-12-2022, w.e.f. 1-1-2023.

Earlier, Sl. No. 3A was inserted by Notification No. 10/2021-Central Tax (Rate), dated 30-92021, w.e.f. 1-10-2021, read as under : “3A.

33012400, 33012510, 33012520, 33012530, 33012540

Following essential oils other than those of citrus fruit namely:— (a) Of peppermint (Menthapiperita); (b) Of other mints: Spearmint oil (exmethaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (exmenthasylvestries), Bergament oil (ex-mentha citrate).

Any unregistered person

Any registered person”

1.127

S. 9

CH. III - LEVY AND COLLECTION OF TAX

S. No.

Tariff item, sub-heading, heading or Chapter

Description of supply of Goods

Supplier of goods

Recipient of supply

(1)

(2)

(3)

(4)

(5)

for supply of silk yarn [4A.

1

5201

5.

Raw cotton

Agriculturist

Any registered person]

Supply of lottery

State Government, Union Territory or any local authority

Lottery distributor or selling agent.

Explanation.—For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub-section (1) of section 11 of the Lotteries (Regulation) Act, 1998 (17 of 1998).

2

[6.

Any Chapter

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

Central Gov- Any registered person] ernment, State Government, Union territory or a local authority

3

[7.

Any Chapter

Priority Sector Any registered Any registered person] Lending Certificate person

Explanation.— (1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.— Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017, as amended by, Notification No. 36/2017- Central Tax (Rate), dated 13-10-2017, Notification No. 43/2017Central Tax (Rate), dated 14-11-2017, Notification No. 11/2018-Central Tax (Rate), dated 28-5-2018, Notification No. 10/2021-Central Tax (Rate), dated 30-9-2021 and Notification No. 14/2022-Central Tax (Rate), dated 30-12-2022.

1. Inserted by Notification No. 43/2017-Central Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.

2. Inserted by Notification No. 36/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.

3. Inserted by Notification No. 11/2018-Central Tax (Rate), dated 28-5-2018, w.e.f. 28-5-2018.

S. 9

1.128

CENTRAL GOODS AND SERVICES TAX ACT, 2017

REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF SERVICES - In ex-

ercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:— TABLE Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

1

Supply of Services by a goods Goods Transport transport agency (GTA) 1[, 2[***]] in Agency (GTA) respect of transportation of goods by road to— (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or

(a) Any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any co-operative society established by or under any law; or

(c) any co-operative society established by or under any law; or

(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or

(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or

(e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person:

(e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law

1. Inserted by Notification No. 22/2017-Central Tax (Rate), dated 22-8-2017.

2. Words “who has not paid central tax at the rate of 6%,” omitted by Notification No. 5/2022Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

1.129

S. 9

CH. III - LEVY AND COLLECTION OF TAX

Sl. No. (1)

Category of Supply of Services

Supplier of service

Recipient of Service

(2)

(3)

(4)

[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to,—

1

including association of persons; or (g) any casual taxable person; located in the taxable territory.

(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services:] [Provided further that nothing contained in this entry shall apply where,—

2

(i) the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and (ii) the supplier has issued a tax invoice to the recipient charging Central Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.]

2

[Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.

An individual ad- Any business entity locatvocate including ed in the taxable territory. a senior advocate or firm of advoExplanation.—“Legal service” means cates. any service provided in relation to

3

1. Inserted by Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018, w.e.f. 1-1-2019.

2. Inserted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

3. As corrected by Corrigendum GSR 1199(E), dated 25-9-2017.

S. 9

1.130

CENTRAL GOODS AND SERVICES TAX ACT, 2017

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.]

3

Services supplied by an arbitral tri- An arbitral tri- Any business entity locatbunal to a business entity. bunal. ed in the taxable territory.

4

Services provided by way of spon- Any person sorship to any body corporate or partnership firm.

5

Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding,—

Any body corporate or partnership firm located in the taxable territory.

Central Govern- Any business entity locatment, State Go- ed in the taxable territory. vernment, Union territory or local (1) renting of immovable prop- authority erty, and (2) services specified below— (i) services by the Department of Posts 1 [***]; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers.

[5A

Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017)

[5AA

Service by way of renting of residen- Any person tial dwelling to a registered person.

Any registered person.]

[5B

Services supplied by any person by Any person way of transfer of development rights

Promoter.

2

3

4

Central Govern- Any person registered unment, State Gove- der the Central Goods and rnment, Union Services Tax Act, 2017.] territory or local authority

1. Words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” omitted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f.

18-7-2022.

2. Inserted by Notification No. 3/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.

3. Inserted by Notification No. 5/2022-Central Tax (Rate), dated 13-7-2022, w.e.f. 18-7-2022.

4. Inserted by Notification No. 5/2019-Central Tax (Rate), dated 29-3-2019, w.e.f. 1-4-2019.

1.131

S. 9

CH. III - LEVY AND COLLECTION OF TAX

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter.

5C

Long term lease of land (30 years Any person or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter.

Promoter.]

6

Services supplied by a director of a A director of a The company or a body company or a body corporate to the company or a corporate located in the said company or the body corporate. body corporate taxable territory.

7

Services supplied by an insurance An insurance Any person carrying on inagent to any person carrying on agent surance business, located insurance business. in the taxable territory.

8

Services supplied by a recovery agent A recovery agent A banking company or a financial institution or to a banking company or a financial institution or a non-banking financial a non-banking financial company, located in the company. taxable territory.

1

[9

Supply of services by a music com- Music compos- Music company, producposer, photographer, artist or the like er, photographer, er or the like, located in by way of transfer or permitting the artist, or the like the taxable territory.] use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like.

2

[9A

Supply of services by an author by Author way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957

Publisher located in the taxable territory: Provided that nothing contained in this entry shall apply where,—

1. Substituted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

Prior to its substitution, Sl. No. 9 read as under : “9

Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like.

Author or music composer, photographer, artist, or the like

Publisher, music company, producer or the like, located in the taxable territory.”

2. Inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

S. 9

1.132

CENTRAL GOODS AND SERVICES TAX ACT, 2017

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

relating to original literary works to a publisher.

(i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST Commissioner, as the case may be, that he exercises the option to pay central tax on the service specified in column (2), under forward charge in accordance with section 9(1) of the Central Goods and Services Tax Act, 2017 under forward charge, and to comply with all the provisions of Central Goods and Services Tax Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher.]

1.133

S. 9

CH. III - LEVY AND COLLECTION OF TAX

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

1

[10

Supply of services by the members M e m b e r s o f Reserve Bank of India.] of Overseeing Committee to Reserve Overseeing ComBank of India mittee constituted by the Reserve Bank of India

2

[11

Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).

3

[12

Services provided by business fa- Business facilita- A banking company, locilitator (BF) to a banking company tor (BF) cated in the taxable territory

13

Services provided by an agent of busi- An agent of busi- A business correspondent, ness correspondent (BC) to business ness correspon- located in the taxable correspondent (BC) dent (BC) territory

14

Security services (services provided Any person other A registered person, locatby way of supply of security person- than a body cor- ed in the taxable territory.] nel) provided to a registered person: porate

Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm.

A banking company or a non-banking financial company, located in the taxable territory.]

Provided that nothing contained in this entry shall apply to,— (i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act.

1. Inserted by Notification No. 33/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.

2. Inserted by Notification No. 15/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.

3. Inserted by Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018, w.e.f. 1-1-2019.

S. 9

1.134

CENTRAL GOODS AND SERVICES TAX ACT, 2017

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

[ [15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.

Any person, other Any body corporate than a body cor- located in the taxable porate who sup- territory.] plies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent to the service recipient

16

Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI

1 2

Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.

Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI.]

Explanation.—For purpose of this notification,— (a) the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification; (b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013; (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification; (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts; [(e) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm;]

3

1. Serial Nos. 15 and 16 inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

2. Substituted by Notification No. 29/2019-Central Tax (Rate), dated 31-12-2019, w.e.f. 31-122019.

3. Inserted by Notification No. 22/2017-Central Tax (Rate), dated 22-8-2017.

1.135

CH. III - LEVY AND COLLECTION OF TAX

S. 9

[(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);]

1

[(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;]

2

[(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament 4[,State Legislatures, Courts and Tribunals].]

3

[(i) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

5

(j) the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (k) the term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP); (l) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (m) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP; (n) “floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the size of the piece of land upon which it is built.]

2. This notification shall come into force on the 1st day of July, 2017.

[ANNEXURE I

6

FORM

[9A of Table] (Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher” under forward charge on or before 31-10-2019 for the option to be effective from 1-11-2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)

1.

2.

3.

4.

Inserted by Notification No. 3/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.

Inserted by Notification No. 15/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.

Inserted by Notification No. 29/2018-Central Tax (Rate), dated 31-12-2018, w.e.f. 1-1-2019.

Substituted for “and State Legislatures” by Notification No. 2/2023-Central Tax (Rate), dated 28-2-2023, w.e.f. 1-3-2023.

5. Clauses (i) to (n) inserted by Notification No. 5/2019-Central Tax (Rate), dated 29-3-2019, w.e.f. 1-4-2019.

6. Inserted by Notification No. 22/2019-Central Tax (Rate), dated 30-9-2019, w.e.f. 1-10-2019.

GST Law & Practice AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

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